2015 (8) TMI 1346

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....K.P.ABDUL AZEES, SMT.C.AMRITA, SMT.T.ARCHANA, SMT.SHRUTHI MANOHAR FOR THE RESPONDENT : SENIOR GOVERNMENT PLEADER SMT. SHOBA ANNAMMA EAPEN JUDGEMENT Thottathil B.Radhakrishnan, J. Heard the learned counsel for the revision petitioner and the learned counsel for the Revenue on the O.T Revision, filed under Section 63 of the Kerala Value Added Tax Act, 2003, for short 'K.V.A.T.Act&#39....

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....er proceeding is initiated by the assessing authority denying the eligibility of a dealer to pay presumptive tax for the violation of conditions enumerated in sub-section (5) of Section 6, such dealer shall be granted input tax credit or special rebate, as the case may be. That being so, even if the revision petitioner had violated the conditions enumerated in sub-section (5) of Section 6; that is....